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TMI Blog2012 (9) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.8.2011 - Revenue contended that delay occurred due to fact of examination at later stage and appeal involves a substantial question of 1aw - Held that:- It can be noticed that the reasons given are not justifiable as the very same order in appeal contained everything and which has been adjudicated and accepted that the impugned order was issued on 6.07.11 and the corrigendum was issued on 17.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers vested under Section 35B (2) of the Central Excise Act, 1944 have issued direction and authorisation to file an appeal before Hon ble CESTAT, Ahmedabad against order-in-Appeal No.56/2011(BVR)/D.Singh/Commr.(A)/Ahd, dt.06.07.11 passed by the Commissioner (Appeals), CCE Rajkot. 2. The impugned Order-in-Appeal was issued on 06.07.2011 and corrigendum issued on 17.8.2011 which was received corri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Commissioner (Appeal) has expanded the scope of exemption Notification N.52/2003-Cus. dated 31.03.2003 by allowing the transfer of raw materials as re-export, which is not provided in the Notification and will give a fillip to other EOU's to claim such benefit in future also and will result in undermining the purpose of exemption Notification as well as EOU Scheme. The present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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